Tvl. Sivasakthi Amman Vs The Deputy State Tax Officer - 1 — GST and Indirect Tax

Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the respondent vide his proceedings in GSTIN : 33CEYPS1582M1ZK/2021-22, dated 23.12.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of principles of natural justice and further direct the respondent to re-do the assessment afresh after providing an opportunity of personal hearing as per the provisions of the GST Act, 2017.

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https://www.mhc.tn.gov.in/judis

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W.P.(MD)No.14819 of 2026

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For Petitioner : Mr.A.Satheesh Murugan For Respondent : Mr.R.Parthiban Government Standing Counsel

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ORDER

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This writ petition challenges the impugned order dated 23.12.2025

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which is an assessment order passed under Section 73 of the TNGST Act, 2017.

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I have heard the learned counsel for the petitioner and the learned Government Standing Counsel for the respondent.

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By the impugned order, the assessment was made ex-parte because

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the petitioner did not utilise the opportunities provided. The discrepancies and grounds on which the assessment order was issued, the dealer’s explanation on merits, and the reasons for not participating in the assessment proceedings are summarised briefly and presented in a table below:

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W.P.(MD)No.14819 of 2026

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Discrepancies found/Grounds on which the assessment ispassed	Explanation offered by the Assessee on merits	Explanation for availing the opport	not unity
Non-submission of supporting documents for the claim of exemption	The petitioner is dealing with exempted outward supply of pepper only which is fully exempted from GST as per Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 and accordingly, I have filed monthly returns and claiming exemption on the same through GSTN Common Portal. The petitioner is ready to file reply along with connected records on the claim of exemption.	The impugned uploaded in the GST due to without know of the petitioner. accountant has informed about impugned order.	order Portal ledge The not the

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Considering the nature of the claim of exemption noted, the explanation provided by the assessee and the reason given before this Court for not availing the opportunity, I believe that an opportunity can be granted to the assessee to present their submissions and produce the relevant supporting documents before the respondent assessing officer. This Court has been extending such opportunities on equitable grounds; however, under appropriate conditions. Therefore, an opportunity is granted to the petitioner assessee.

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W.P.(MD)No.14819 of 2026

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Normally, this Court imposes a condition to deposit 25% of the

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disputed tax amount, but however, in this case, since it is pleaded that the petitioner is dealing with pepper and an exempted item, such a condition is not imposed. In view thereof, this Writ Petition is allowed on the following terms:

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(i) The impugned order dated 23.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent;

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(ii) Within four weeks from the date of receipt of a web copy of the order, the assessee shall appear before the respondent without fail and submit their reply and documents in support of their claim, and it is for the respondent to consider the matter afresh and pass orders in accordance with law, without waiting for a certified copy of the order;

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(iii) Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised;

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W.P.(MD)No.14819 of 2026

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(iv) No costs. Consequently the connected miscellaneous

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petition is closed.